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KANDELL v. RAYDELL PUB. & DISTRIB. CORP., ETC.

No. 1092, Docket 77-7008.

556 F.2d 1166 (1977)

Anastasia KANDELL, Plaintiff-Appellant, v. RAYDELL PUBLISHING AND DISTRIBUTING CORPORATION, EMPLOYEES PENSION PLAN, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 22, 1977.

Attorney(s) appearing for the Case

Herman Englander, New York City (Englander & Englander, New York City, of counsel), for appellant.

Milton I. Rothman, New York City (Walter Hofer, New York City, of counsel), for appellee.

Before FEINBERG and DANAHER, Circuit Judges, and DOOLING, District Judge.

DOOLING, District Judge:

Irving Kandell and Raymond Lussa established a two-member qualified pension plan effective November 15, 1971. Irving Kandell died on December 9, 1974. The problem then presented was to determine the death benefit payable to his widow, the plaintiff. Plaintiff contended that the death benefit is 100 times 24.75% of the decedent's monthly rate of pay in the year of his death, that is, $4,750. times 24.75% (i. e., $1,175.62) times 100...

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